Extension and modification of limitation on deduction for qualified residence interest
Title VII — Finance › Subtitle A — Tax › Chapter 1 — Providing permanent tax relief for middle-class families and workers
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(a) In general Section 163(h)(3)(F) is amended— (1) in clause (i)— (A) by striking, and before January 1, 2026, (B) by redesignating subclauses (III) and (IV) as subclauses (IV) and (V), respectively, (C) by striking subclause (III) in subclause (V), as so redesignated, and inserting subclause (IV), and (D) by inserting after subclause (II) the following new subclause: (III) Mortgage insurance premiums treated as interest Clause (iv) of subparagraph (E) shall not apply., (2) by striking clause (ii) and redesignating clauses (iii) and (iv) as clauses (ii) and (iii), respectively, and (3) by striking 2018 through 2025 in the heading and inserting beginning after 2017. (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
(a) In general Section 163(h)(3)(F) is amended— (1) in clause (i)— (A) by striking, and before January 1, 2026, (B) by redesignating subclauses (III) and (IV) as subclauses (IV) and (V), respectively, (C) by striking subclause (III) in subclause (V), as so redesignated, and inserting subclause (IV), and (D) by inserting after subclause (II) the following new subclause: (III) Mortgage insurance premiums treated as interest Clause (iv) of subparagraph (E) shall not apply., (2) by striking clause (ii) and redesignating clauses (iii) and (iv) as clauses (ii) and (iii), respectively, and (3) by striking 2018 through 2025 in the heading and inserting beginning after 2017. (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
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